CLA-2 CO:R:C:G 088125 MBR
District Director
U.S. Customs Service
555 Battery St.
POB 2450
San Francisco, CA 94126
RE: Protest No. 2809-89-002182, dated 11/16/89; Sputtered
(magnetic plated) cast aluminum platters for ADP hard disc
drives;
Dear Sir:
This is our response regarding Further Review of Protest No.
2809-89-002182, dated November 16, 1989, which pertains to the
classification of sputtered (magnetic coated) cast aluminum
platters for ADP hard disc drives, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The instant merchandise is sputtered (magnetic coated) cast
aluminum platters for automatic data-processing hard disc drives.
Each platter ("disc") is manufactured to specific tolerances in
thickness, diameter, concentricity, and flatness. The platters,
as imported, are finished and have been "sputtered" which is a
process whereby the disc is coated with a magnetic material.
However, the platters will not be mounted in an ADP disc drive
unit until after importation.
ISSUE:
What is the classification of sputtered (magnetically
coated) cast aluminum platters for ADP hard disc drives, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Inter-2-
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The discs were classified by the port in subheading
8523.20.00, HTSUSA, which provides for: "[p]repared unrecorded
media for sound recording or similar recording of other
phenomena...: [m]agnetic discs."
The importer protests this classification and asserts that
the proper classification for the discs is under subheading
8473.30.40, HTSUSA, which provides for: "[p]arts and accessories
(other than covers, carrying cases and the like) suitable for use
solely or principally with the machines of headings 8469 to 8472:
[p]arts and accessories of the machines of heading 8471: [n]ot
incorporating a cathode ray tube."
The importer argues that the disks are not "prepared" as
required for inclusion in subheading 8523.20.00, HTSUSA, since
the discs are not yet mounted on spindles and assembled in a
housing. The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) regarding heading 8523, page 1372, state:
This heading includes:
(4) Media for magnetic recording, e.g., discs or cards (of
plastics or paper), tapes, strips or films (of plastics
or metal) or metal wire, either capable of being
magnetized or so rendered by coating with a lacquer
containing dispersions of magnetic powder or by
electrolytic deposit of a ferromagnetic coating (e.g.,
for magnetic wire).
These media may also be used for recording
phenomena other than sound,..., data for machines of
headings 84.69 to 84.72.
Therefore, heading 8523, HTSUSA, provides for discs "capable
of being magnetized or so rendered by coating," for use with ADP
machines. In HQ 084219, dated July 7, 1989, Customs held that
the term "prepared" as used in this heading "requires that the
discs classified in heading 8523 be physically finished with a
magnetic surface." There is no requirement that the disc be
mounted or housed in order to be considered "prepared."
Therefore, since the discs at issue are finished and magnetically
coated, they are specifically provided for under heading 8523.
See HQ 086624 (May 4, 1990), HQ 085367 (December 19, 1989), HQ
087299 (August 3, 1990), for similar holdings on similar
merchandise.
-3-
HOLDING:
The sputtered (magnetic plated) cast aluminum platters for
ADP hard disc drives are properly classifiable under subheading
8523.20.00, HTSUSA, which provides for: "[p]repared unrecorded
media for sound recording or similar recording of other
phenomena...: [m]agnetic discs."
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division